JUDGMENT :

1. The present Sales Tax Revisions/References (for short “STRs”) were admitted on following questions(s) of law:-

IN STR NOs. 182-187/2017

“Whether the LAN Connection Cable (CAT-5, CAT-6) is taxable under S. No. 3 or 24 of Part A of Entry No. 65 of Schedule-IV or at General Rate as per Schedule-V appended to the Rajasthan Value Added Tax Act, 2003 (for short “RVAT Act”)?”

In STRs 75-80/2018, STRs 4-6/2019, STRs 9-10/2019, and STR 30/2019:

“(i) Whether the ld. Tax Board was correct in law in holding that the networking products such as Routers, Switches, Hubs, LAN Cards and LAN cables etc. sold by the petitioner are not computer peripherals hence was taxable @ 12.5%/14% and not @ 4%/5%.

(ii) Whether the ld. Tax Board was correct in law while dismissing the appeal in restricting its findings/reasons only to the extent of CAT-5 and CAT-6 cables and not giving any findings/reasons whatsoever in respect of networking products such as Routers, Switches, Hubs, LAN Cards sold by the petitioner?”

2. Since the common question of classification of ‘CAT-5/CAT-6 cable’ is involved in a